Chris Bosh opted out of his contract with the Heat and has drawn interest as a free agent. / Soobum Im, USA TODAY Sports

by Sam Amick, USA TODAY Sports

by Sam Amick, USA TODAY Sports

The Houston Rockets have offered free agent forward Chris Bosh a four-year, maximum-salary contract and are awaiting his decision, a person with knowledge of the situation confirmed to USA TODAY Sports. The person spoke on the condition of anonymity because of the private nature of the talks.

The exact terms of the contract are impossible to determine as yet, but the contract would be worth between $80 and $90 million. By the Rockets' calculations - with the state's lack of an income tax and other cost-of-living factors being taken into account - the deal would be worth more than $120 million in some NBA cities. (Florida also does not have state income tax.)

Houston has vowed to be aggressive in free agency all along, and they're prioritizing Bosh now that they may be out of the running for LeBron James and Carmelo Anthony. But with Miami Heat President Pat Riley securing an agreement Monday from free agent forward Josh McRoberts and expected to meet with James to discuss his future early next week, it remains unclear if Bosh is willing to wait for clarity on the Heat front or if the Rockets' pitch may be enticing enough to convince him to come even before that point.

The person with knowledge of the Rockets' offer said Bosh nor his representatives indicated how quickly he will make up his mind. ESPN first reported the offer.

Bosh averaged only 16.2 points and 6.6 rebounds a game last season but has been a central figure for the Heat in the four-year run. The nine-time NBA All-Star plays out of position at center for Miami and stretches defenses with his shooting range and size. He often is looked to for big shots down the stretch, even from three-point range.

The Rockets view him as the perfect stretch power forward to play next to Dwight Howard and provide an outlet option on drives by James Harden. Bosh would lighten his interior load on both ends, and he could become a stopper against power forwards on defense instead of banging with centers.